TMI Blog2023 (8) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ding a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person. Therefore, it is evident that the order communicated on an Advocate will be deemed service upon the petitioner. It is admitted that the order was passed on 28.03.2018 and the said order was duly communicated to the Advocate of the petitioner, namely, Shri Anil Jain. Once an order has been communicated on 28.03.2018, the limitation for filing an appeal within a period of three months ends in the last week of June, 2018. On perusal of section 5 application of the petitioner filed in support of the appeal, not a single word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the petitioner is a registered dealer and deals with the business of iron steel. On 18.03.2018, while the goods were transported, the respondent no. 3 intercepted the goods and found that e-way bill - 01 was not available with documents and consequently detained the goods and a notice was issued under section 129(3) of the UPGST Act directing the petitioner to deposit the tax penalty. Aggrieved against the order dated 18.03.2018, the petitioner filed Writ Tax No. 500/2018, in which vide order dated 28.03.2018, an interim order was passed releasing the goods of the petitioner, along with vehicle. Ultimately, on 28.03.2018, the respondent no. 3 passed an order imposing tax amounting to Rs. 3,06,893/- and penalty amounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation. He further submits that in section 169 of the UP GST Act, various modes of service have been prescribed. The authorities were duty-bound to first serve the copy of the order upon the aggrieved person, i.e., the petitioner, and not upon his earlier counsel. He further submits that section 107 of the UP GST Act is to be read in consonance with section 169 of the UP GST Act, but the authorities have not consider the said aspect of the matter that the date of communication, as referred in section 107 of the UP GST Act, is the date when, for the first time, the petitioner came to know about the impugned order and being aggrieved on the very day, preferred an appeal, which has illegally been rejected as beyond limitation. He further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition. 8. After hearing the learned counsel for the parties, the Court has perused the records. 9. For appreciating the controversy in hand, the relevant provisions of sections 107 (1) and 169 of the UP GST Act are quoted below:- Section 107. Appeals to Appellate Authority: (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person . Section 169: Service of notice in certain circumstances- (1) Any decision, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 10. From the perusal of the aforesaid provisions, it is evidently clear that the appeal against an order can be preferred within a period of three months from the date of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce about the knowledge of the order dated 28.03.2018 being passed, the certified copy of the order was applied and on the same day, the appeal was preferred. On perusal of section 5 application of the petitioner filed in support of the appeal, not a single word has been whispered as to how and in what method the petitioner came to know about the said order on 26.06.2019 and as to why the application was moved on 26.06.2019 by another counsel, when the order dated 28.03.2018 was already communicated to the petitioner's Advocate, namely, Shri Anil Jain. Once the Advocate, namely, Shri Anil Jain, was representing the petitioner before the respondent Assistant Commissioner, State Tax, Mobile Squad, on which the order dated 28.03.2018 was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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